Los Angeles County Municipal Code Ch. 3.81 Audit Committee

A.

The Los Angeles County Audit Committee, established by order of the Board of Supervisors ("Board") on July 19, 1983, which shall be referred to in this Chapter as "Committee," is continued, subject to any modifications in this Chapter.

B.

The Committee shall consist of five (5) members. Each member shall be an appropriate deputy from the office of each Supervisor.

C.

Members shall be appointed by the Board. The term of each member shall be at the will of the nominating Supervisor.

(Ord. 2017-0057 § 1, 2017.)

The purpose of the Committee is to ensure public transparency and the effectiveness of audit work through enhancing communications and making recommendations to the County officers responsible for conducting audits and the audited Departments; to ensure the Los Angeles County Board Policies ("Board Policies") are current and accurate; to promote the work of County Commissions by reviewing Commission ordinances, responsibilities, and accomplishments; and to make recommendations to the Board related to auditing, Board Policies, and County Commissions.

(Ord. 2017-0057 § 1, 2017.)

The Committee shall have the following duties:

A.

Review all audit plans and audit reports issued by the Auditor-Controller, except those audit reports required to be kept confidential by law, including, but not limited to, California Government Code section 53087.6.

B.

Monitor the responses and implementation actions of audited Departments, County-affiliated entities, and contractors.

C.

Assist in mediating disputes relating to auditing and audit-related services between the auditors and the audited Departments.

D.

At the discretion of the Committee, periodically review audit plans and audit reports issued by the Chief Executive Officer and other County Departments.

E.

Periodically review Board Policies to ensure they are consistent and accurate and review County Commission ordinances, responsibilities, and accomplishments, in accordance with the Los Angeles County Board Policy Manual.

F.

Serve in an advisory capacity to the Board and make recommendations relating to audits, Board Policies, and County Commissions.

(Ord. 2017-0057 § 1, 2017.)

The Committee shall meet at least once a month, at a time and location to be established by the Committee. The Committee meetings will follow Robert's Rules of Order and must comply with the Ralph M. Brown Act.

(Ord. 2017-0057 § 1, 2017.)

The Chair and Vice Chair of the Committee shall be the members representing the Supervisors serving as Chair and Chair Pro Tem of the Board.

(Ord. 2017-0057 § 1, 2017.)

The Commission Services staff from the Executive Office of the Board will provide assistance at Committee meetings.

(Ord. 2017-0057 § 1, 2017.)

Each member of the Committee shall serve without compensation.

(Ord. 2017-0057 § 1, 2017.)